**Exhibit 12**

 

**NCO Group, Inc.**

**Ratio of Earnings to Fixed Charges**

**(in thousands, except for ratios)**

 
| ** **                                           | ** ** | **For the Years Ended** | ** ** |
|------------------------------------------------------|------------|----------------------------------------|------------|
| ** **                                           | ** ** | **December 31,**                  | ** ** |
| ** **                                           | ** ** | **2010(1)(2)**                         | ** ** | **2009(1)(3)** | ** ** | **2008(1)(4)** | ** ** |
| **Earnings:**                                        |       |                                   |       |   |   |   |   |
| *Add:*                                               |       |                                   |       |   |   |   |   |
| Loss before income taxes and noncontrolling interest |       | $                                      | (148,841   | ) | $ | (89,308 | ) | $ | (427,303 | ) |
| Fixed charges                                        |       | 114,751                                |       | 121,673 |   | 117,602 |   |
| Amortization of capitalized interest                 |       | 1                                      |       | 12 |   | 11 |   |
|                                                 |       | (34,089                                | )          | 32,377 |   | (309,689 | ) |
| *Subtract:*                                          |       |                                   |       |   |   |   |   |
| Interest capitalized                                 |       | 415                                    |       | — |   | 25 |   |
| Distributions to noncontrolling interest holders     |       | 4,733                                  |       | 7,855 |   | 12,242 |   |
|                                                 |       | 5,148                                  |       | 7,855 |   | 12,267 |   |
| *Earnings*                                           |       | $                                      | (39,237    | ) | $ | 24,522 |   | $ | (321,957 | ) |
|                                                 |       |                                   |       |   |   |   |   |
| **Fixed Charges:**                                   |       |                                   |       |   |   |   |   |
| Interest expense                                     |       | $                                      | 90,344     |   | $ | 99,212 |   | $ | 94,831 |   |
| Interest capitalized                                 |       | 415                                    |       | — |   | 25 |   |
| Portion of rentals deemed to be interest             |       | 23,992                                 |       | 22,461 |   | 22,746 |   |
|                                                 |       | $                                      | 114,751    |   | $ | 121,673 |   | $ | 117,602 |   |
|                                                 |       |                                   |       |   |   |   |   |
| **Ratio of earnings to fixed   charges**             |       | (0.3                                   | )          | 0.2 | x | (2.7 | )x |

 

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(1)         For the years ended December 31, 2010, 2009 and 2008, the Company’s ratio of earnings to fixed charges indicated a less than one-to-one coverage. The deficiency was a result of earnings that were $154.0 million, $97.2 million and $439.6 million, respectively, less than fixed charges.

(2)         Loss before income taxes and minority interest includes intangible asset impairment charges of $57.0 million and restructuring charges of $18.3 million.

(3)         Loss before income taxes and minority interest includes intangible asset impairment charges of $30.0 million and restructuring charges of $10.9 million.

(4)         Loss before income taxes and minority interest includes intangible asset impairment charges of $289.5 million and restructuring charges of $11.6 million.

 

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